Following enquiries with the IRS Directorate, between the beginning of September(1) and mid-November, some information was collected in mid-December. A meeting was also proposed by the Ombudsman. By 31 December, more than a half of the cases opened on this issue were closed. However, the 68 outstanding cases as well as the need to prevent the repetition of these delays, in the year 2017, justify the subject to be monitored by this State body. In relation to the second major cause of IRS’ complaints – the impossibility of opting for the joint taxation regime in returns delivered after the time limit – there was a faster and positive evolution. In fact, by the end of the year, a Parliament Decree enshrined a transitional regime aimed to solve the problems outlined by the Ombudsman to the State Secretary for Tax Affairs, on 22nd August, within the framework of an own initiative case. It should be noted that, on this matter, the Ombudsman has received over a hundred complaints from citizens who, because they have delivered the annual tax return after the time limit, found themselves unable to opt for the joint taxation of their household’s income. The problem of changing the rule of taxation scheme of household members to the precisely opposite scheme, i.e. separate taxation, although with the possibility of joint taxation option, surprised several citizens who only realized the amendment when they proposed deliver the respective returns. However, in some cases, and for different reasons, this delivery happened after the time limit. In 2016, the consequence was not only the imposition of fines but also the more burdensome of being impossible to opt for the joint taxation regime. Whereas separate taxation tends to harm especially households in which a member receives all or almost all of the income, the complaints commonly showed that the households most affected by the problem were those in which there were problems of unemployment, disability or prolonged illness of one of the spouses. Hence, the impossibility of opting for the joint taxation regime put these households in a weaker situation. Not only the Ombudsman’s suggestion to amend the legislation to future was accepted(2), but also his suggestion for settling the cases occurred in 2016, regarding the taxation of income from 2015, was welcomed.(3) (1)  Under articles 96 and 97 of the IRS Code, the tax overpaid shall be repaid until 31 August of the year of delivery of the return when that delivery has been made within the period laid down in article 60 of the referred Code. (2)  Through the amendment of article 59 of the IRS Code, implemented by law No. 42/2016, of 28 December (State Budget for 2017). (3)  The transitional regime which ensured the resolution of these cases was promulgated by the President of the Republic on 23 December 2016, and was published in 2017. This is law No. 3/2017, of 16 January. 38 |